You can also claim the child allowance and the allowance for care, education and training if the child lives abroad.
However, if the child lives abroad, the allowance is reduced depending on the country in which the child resides.
What impact does a child's stay abroad have on child benefit, the BEA allowance, and the training allowance?
The child allowance is also granted for children whose residence or habitual abode is outside Germany. The training allowance is also granted for children abroad who are in school or vocational training and are over 18 years old. This also applies to the BEA allowance (allowance for care, education or training).
- The BEA allowance is 1,464 Euro per child per parent, or 2,928 Euro for joint assessment.
- The child allowance for 2024 is 3,192 Euro per parent and 6,384 Euro for joint assessment. It is to be increased retroactively from 1 January 2024 to 3,306 Euro per parent.
- The training allowance for a child of legal age living away from home is 1,200 Euro.
Requirements:
To receive the child allowance, BEA allowance and training allowance, you must be fully liable to income tax in Germany. The child's residence abroad does not matter, but it may affect the amount of allowances granted.
Reduction of allowances:
Depending on the cost of living in the child's country of residence, the allowance may be reduced by one, two or three quarters. The Federal Ministry of Finance regularly publishes a country group classification used to assess living costs.
Exceptions:
- Short-term stays abroad, such as holidays, do not lead to a reduction.
- Temporary stays, e.g. during vocational training, are also not reduced.
Planned new regulation from 2024:
It is planned that allowances for children living in an EU or EEA country will no longer be reduced. A reduction will only apply to children living in countries outside the EU (e.g. Turkey or Egypt). This regulation is to come into force in 2024 once the Tax Advancement Act is passed.
What impact does a child's stay abroad have on child benefit, the BEA allowance, and the training allowance?
